Presentation Date: Sunday August 2, 2009
  Presentation Time: 8:00 am-12:00 pm

CPE Session 27

Semantic Modeling of Accounting Phenomena (SMAP): Part A, Research

Presented By:

Julie Smith David, Arizona State University

Bill McCarthy, Michigan State University

Description: This workshop's objective is to provide a forum for researchers and educators interested in semantic modeling of accounting phenomena, as illustrated by the REA (resources, events and agents) paradigm. We especially encourage participants of the AAA REA bootcamp to join us this year to continue to share insights into using REA in the classroom. The SMAP workshop is truly a workshop in that the discussion is lively yet informal, and all participants are encouraged to contribute materials they have developed for classroom and/or research work in progress.

SMAP will be divided into two parts. The morning session will focus on Research while the afternoon will focus on Teaching. Historically, the group has encouraged the presentation of very preliminary research ideas with the goal of providing researchers with detailed feedback early in the process. Additionally, the teaching materials have been shared to increase the data modeling resources available to all, and to develop insights into problems frequently experienced in the classroom.

Workshop participants are encouraged to submit materials to the SMAP community in the AAACommons by August 1, 2009.

Field of Study: Computer Science
Program Level: Intermediate

Intended Audience: All faculty who are working with the Resource, Events and Agents (REA) model of accounting.

Format/Structure: This session will include presentations by attendees who have active REA research projects in process, and lively discussions to help them with their research projects. Note: you don’t need to have an active project to join in the discussion!

Learning Objective: To become more familiar with the theoretical concepts in REA, the current research in the area, and the challenges that have been identified which could be the foundation for future research.

Prerequisites: None

Advanced Preparation Required: This session will be most valuable to those who have either taught using the REA model or who are performing research in the area.

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